SERVICE TAX – (NOTIFICATION NO. 20/2016-SERVICE TAX) SERVICE TAX (SECOND AMENDMENT) RULES, 2016, dated 08.03.2016.

Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 20/2016-Service Tax

New Delhi, the 8th March, 2016
18 Phalguna, 1937Saka
G.S.R….. (E). – In
exercise of the powers conferred by sub-sections (1) and (2) of section
94 of the Finance Act, 1994 (32 of 1994), the Central Government
hereby makes the following rules further to amend the Service Tax Rules,
1994,namely:-
1. (1) These rules may be called the Service Tax (Second
Amendment) Rules, 2016.
     (2) They shall come into force on
the date of their publication in the Official Gazette.
2. In the Service Tax Rules, 1994, in Form ST- 3,-
(i) in Part B,-
(a) in the Table “B1 FOR SERVICE PROVIDER”, after serial number
B1.21 and the entries relating thereto, the following serial numbers and
entries shall be inserted, namely:-
“B1.22
Swachh Bharat Cess payable based on entries in serial number
B1.15
B1.23
Swachh Bharat Cess payable based on entries in serial number
B1.16
B1.24
Total Swachh Bharat Cess payable B1.24 = B1.22+B1.23”
(b) in the Table “B2 FOR SERVICE RECEIVER”, after serial number
B2.21 and the entries relating thereto, the following serial numbers and
entries shall be inserted, namely:-
“B2.22
Swachh Bharat Cess payable based on entries in serial number
B2.15
B2.23
Swachh Bharat Cess payable based on entries in serial number
B2.16
B2.24
Total Swachh Bharat Cess payable B2.24 = B2.22 +B2.23”
(ii) in Part C, in the Table, after serial number C1 and the
entries relating thereto, the following serial number and entries shall be
inserted, namely:-
“C1.1
Swachh Bharat Cess deposited in advance
(iii) after Part D, after the Table “SERVICE TAX PAID IN CASH AND
THROUGH CENVAT CREDIT”, the following shall be inserted, namely:-
“PART DA- SWACHH BHARAT CESS (SBC) PAID IN CASH AND THROUGH
ADJUSTMENTS
Month/Quarter
Apr/Oct
May/Nov
Jun/Dec
July/Jan
Aug/Feb
Sep/Mar
DA1
Swachh Bharat Cess paid in cash
DA2
By adjustment of amount paid as SBC in advance under rule
6(1A) of the Service Tax Rules, 1994
DA3
By adjustment of excess amount paid earlier as SBC and adjusted,
by taking credit of such excess SBC paid, in this period under rule
6(3) of theService Tax Rules, 1994
DA4
By adjustment of excess amount paid earlier as SBC and adjusted
in this period underrule 6(4A) of the Service Tax Rules, 1994
DA5
By book adjustment in the case of specified Government
Departments
DA6
Total Swachh Bharat Cess paid
DA6=DA1+DA2+DA3+DA4+DA5
(iv) in Part G, in the Table “ARREARS, INTEREST, PENALTY, ANY
OTHER AMOUNT ETC PAID”, after serial number G12 and the entries relating
thereto, the following serial numbers and entries shall be inserted, namely:-
“G13
Arrears of Swachh Bharat Cess paid in cash
G14
Interest on SBC paid in cash
G15
Penalty on SBC paid in cash
G16
Total payment of arrears, interest, penalty on Swachh Bharat
Cess
G16= G13 +G14+G15”
(v) in PART H,-
(a) for Table heading “H1 DETAILS OF CHALLAN (vide which service
tax, education cess, secondary and higher education cess and other amounts have
been paid in cash)”, the following shall be substituted, namely:-
“H1 DETAILS OF CHALLAN (vide which Service Tax,Swachh Bharat Cess,
Education Cess, Secondary and Higher Education Cess and other amounts have been
paid in cash)”;
(b) for Table Heading “H2 Source document details for payments
made in advance/adjustment, for entries made at column D3, D4, D5, D6, D7; E3,
E4, E5, E6, E7; F3,F4 F5,F6, F7; & G1 to G11”, the following shall be
substituted, namely:-
“H2 Source document details for payments made in
advance/adjustment, for entries made at column D3, D4, D5, D6, D7; DA1, DA2,
DA3, DA4, DA5 ; E3, E4, E5, E6, E7; F3,F4, F5, F6, F7; and G1 to G11 and G13 to
G15.”
(Rajeev Yadav)
Director to the Government of India
[F.No. 137/79/2015-Service Tax]
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